21*2 - Disclosure of taxpayer information in cases involving abandoned property.
* § 21. Disclosure of taxpayer information in cases involving abandoned property. (a) General. Notwithstanding any provision of law to the contrary, the commissioner may furnish to the comptroller or duly designated officer or employee of the state department of audit and control the name, address and taxpayer identification number of a taxpayer to whom a refund or reimbursement of tax is owed, together with the amount of such refund or reimbursement, for the sole purpose of identifying owners of abandoned property paid to and held by the comptroller pursuant to section one hundred two of the state finance law. (b) Secrecy requirement and penalty for violation. (1) Except in accordance with a proper judicial order or as otherwise provided by law, it shall be unlawful for any person to whom the taxpayer information described in subdivision (a) of this section is disclosed in accordance with this section to divulge or make known in any manner such taxpayer information for uses not authorized under this section. (2) (A) Any officer or employee of the state who willfully violates the provisions of this subdivision shall be dismissed from office and be incapable of holding any public office in this state for a period of five years thereafter. (B) Cross-reference. For criminal penalties, see article thirty-seven of this chapter. * NB There are 2 § 21's